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Tax amnesty dan Implementasinya Yasa, I Nyoman Putra; Mandala, I Putu Wahyu
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.302

Abstract

The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Taxamnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984,never failed to increase the acceptance of the State. In pengimplementasiannya one of the weakness of the Tax amnesty when applied in Indonesia is can lead to a variety of abuses and a moral hazard because the facilities and infrastructure, information access and openness to the other supporters have not been adequate as a prerequisite the enactment of a tax amnesty. With the new law that is the regulatory umbrella of the Directorate General of Tax number 11/PJ/2016 about Further Arrangements regarding the implementation of law number 11 Year 2016 on the remission of tax (a Tax amnesty). The new rule was created in order for thecommunity to have the principle of Justice for the community. This rule can clarify the previous rule diharpakan which rated troubling society. The application of a tax amnesty to some of the things of which implicates 1) an increase in the taxpayer-driven policies tax amnesty .2) an increase in the receipt of State revenue, caused an increase in the Taxpayers because of the policy of tax amnesty, 3) related to national development,adaningkatan ya pepenerimaan pandapatan State because the tax will make the construction morerunning smoothly and diharapan can simplify and enhance the well-being of society
Perilaku Meboya terhadap Kepatuhan Wajib Pajak di Kabupaten Buleleng Winda, Ni Luh; Yasa, I Nyoman Putra; Dharmawan, Nyoman Ari Surya
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6892

Abstract

Kepatuhan wajib pajak merupakan salah satu pilar utama dalam optimalisasi penerimaan negara. Namun, Indonesia masih menghadapi tantangan dalam meningkatkan rasio pajak nasional yang cenderung stagnan. Berbagai penelitian sebelumnya, termasuk yang mengacu pada Theory of Planned Behavior (TPB), menyoroti pengaruh faktor ekonomi dan psikologis terhadap kepatuhan pajak. Meskipun demikian, temuan yang beragam menunjukkan perlunya pendekatan yang mempertimbangkan konteks lokal. Salah satu faktor kontekstual yang relevan adalah Perilaku Meboya, sebuah budaya khas masyarakat Kabupaten Buleleng, Bali, yang mengedepankan nilai gotong royong, partisipasi kritis, dan tanggung jawab sosial kolektif. Penelitian ini menggunakan pendekatan kualitatif dengan metode literature review untuk menelaah peran Perilaku Meboya dalam membentuk perilaku kepatuhan pajak. Hasil kajian menunjukkan bahwa nilai-nilai dalam Perilaku Meboya mampu memperkuat sikap positif, norma subjektif, dan kontrol perilaku yang mendorong kepatuhan. Selain itu, budaya ini berfungsi sebagai modal sosial yang memperkuat rasa percaya kepada otoritas pajak. Temuan ini mengindikasikan bahwa integrasi nilai budaya lokal dalam strategi sosialisasi pajak berpotensi menjadi solusi strategis untuk meningkatkan kepatuhan pajak secara sukarela, berkelanjutan, dan berbasis kearifan lokal.
PERAN LINGKUNGAN, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MAHASISWA PENGARUHNYA TERHADAP KEPUTUSAN MAHASISWA BERKARIR DI BIDANG PERPAJAKAN I Nyoman Putra Yasa; Ida Ayu Gede Danika Esa Pradnyani; Anantawikrama Tungga Atmadja
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.81-89

Abstract

This research was aimed to determine the effect of the role of environment, job market consideration, and student perception of career choices in the field of taxation. The type of research conducted was quantitative research. The population of this research was undergraduate students of accounting department of Ganesha University of Education. The method used to determine the sample was the purposive sampling method. The data were collected by distributing questionnaires to 375 respondents. The data analysis technique used was multiple regression analysis. The results of this research indicated that the role of family environment, campus environment, job market consideration and student perception have a positive impact either individually or together influenced the choice of career in the field of taxation.
Analisis Dominasi Pajak Daerah Terhadap PAD Kabupaten Badung Tahun 2020-2024 Ni Putu Divayanti Putri Cahyani; Nyoman Ari Surya Dharmawan; I Nyoman Putra Yasa
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 6 No. 2 (2026): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia (On Progress)
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v6i2.1365

Abstract

This study aims to analyze the dominance of local taxes in the Local Own-Source Revenue (PAD) of Badung Regency for the years 2020-2024. This study employs a descriptive quantitative method using the contribution ratio analysis technique. The data utilized consists of secondary data obtained from the Budget Implementation Report (LRA) of Badung Regency, published by the Regional Financial and Asset Management Agency (BPKAD) of Badung Regency. The results indicate that local taxes constitute the most dominant component of PAD compared to other PAD components, with an average contribution of 83,22%. The contribution of local taxes declined in 2020-2021 due to the COVID-19 pandemic, which impacted the decline in tourism and local economic activities. However, from 2022 to 2024, the contribution of local taxes increased again in line with the recovery of the tourism sector. The research results also indicate that the structure of Badung Regency’s PAD remains heavily reliant on local tax revenue from the tourism sector, thereby posing a potential fiscal risk in the event of a decline in tourism activity. Therefore, the local government needs to optimize the management of local taxes and develop the potential of other PAD components to ensure a more balanced and sustainable local revenue structure.
Dampak Relaksasi Pajak Kendaraan Bermotor Atas Kepatuhan Wajib Pajak : (Studi Pada Kantor Bersama Samsat singaraja) Gede Panji Satya Putra; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 02 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i02.52835

Abstract

Tujuan dari pengujian yang dilaksanakan ini yaitu untuk mengetahui dampak pemutihan bunga dan denda pajak kendaraan bermotor dan pembebasan biaya balik nama kendaraan bermotor atas kepatuhan wajib pajak di kabupaten Buleleng. Rancangan pengujian memakai kuantitatif kausal, Adapun jumlah sampel pengujian sebanyak 348 wajib pajak di kabupaten buleleng dari 474.431 populasi di tahun 2021 baik yang sudah maupun belum melakukan pembayaran PKB di kantor bersama samsat Singaraja yang penentuan sampelnya memakai teknik purposive sampling dengan kriteria tertentu. Selanjutnya, untuk teknik pengumpulan data dengan memakai dokumentasi dan kuesioner. data dari instrumen pengujian ini dikumpulkan kemudian diuji instrument (uji kualitas, uji validitas, uji reliabilitas), uji statistic deskripstif, uji asumsi klasik (uji Normalitas, uji multikolinearitas, uji hetroskedastisitas)dan uji hipotesis (analisis regresi berganda), uji signifikansi parsial (uji t) dan uji koefisien dterminasi. Temuan pengujian yang diperoleh yaitu adanya dampak positif dari adanya program pemutihan bunga dan denda pajak kendaraan bermotor terhadap kepatuhan wajib pajak.
Co-Authors ., Dewa Ayu Dwi Meilynda Putri ., Diah Natarani Mandhira ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gede Adi Pranata ., Gusti Ayu Dewi Utari ., I Gede Dody Andriawan ., I Gede Pradnya Purnama_mahasiswa ., I KADEK JONH STIAWAN ., I Komang Ariadiana Trisomantagani ., I Made Hongki Dwipayana ., I Made Wiguna Pujiastawa ., I WAYAN WIDIARTHA ., Iin Ainayah ., LUH DE BUDIASIH ., Luh Dian Andiani ., Luh Putu Ayu Eka Deviyanti ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., Luh Sri Nopi Yanti ., Made Wahyuni ., Minah Nurjanah ., NENGAH WIWIK PARMINI ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Kiki Kurniawati ., Ni Ketut Widiasih ., NI LUH ARISMAYANI ., Ni Luh Junia Purnami ., NI MADE PUSPA DEWI ., Ni Nengah Menuh Wahyunadi ., Ni Pande Kadek Ayuniari ., NI WAYAN ENI PRAMITA ., Putu Aditya Wira Artawan ., PUTU CANDRA ARDIANA PUTRA ., PUTU RISMAYANI ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Putu Vita Dewi ., Putu Yudi Gunawan ., Tri Yuli Parwati A.A. Ngurah Candra Pratama Adi Yoga, Komang Dewana Adik Diantini Anak Agung Liska Diana Putri Anantawikrama Tungga Atmadja Andika, Kadek Dwi Andriawan, I Gede Dodi Angesti, Ni Kadek Dwi Angga Putra Kesawa Anugrah, Gede Fanny Wahyu Ari Surya Darmawan Ari, Ayu Pita Aristyani, Luh Riska Astari, Putu Wila Astawa, I Gede Putu Banu Ayu Pita Ari Ayu Trisna Devilaksmi Ayu, Ni Luh Ayu Sri Kusuma Dewi Cornelia, Putu Denny Kusuma Wijaya Devilaksmi, Ayu Trisna Dewa Ayu Dwi Meilynda Putri . Dewi, I Gusti Agung Ayu Monika Trisna Dewi, Luh Tu Sintia DEWI, NI KADEK SANCHI KRISNA Dewi, Ni Made Puspa Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Widya Kusuma Dharmawan, Nyoman Ari Surya Diah Natarani Mandhira . Diantini, Adik Dirghayusa, I Putu Arya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwi Cahyani, Ni Kadek Megi Edy Sujana eka putra mahandika Esa Pradnyani, Ida Ayu Gede Danika Fathimah Jawas . Fernanda, Made Deva Aditya Gede Adi Pranata . Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Fanny Wahyu Anugrah Gede Fanny Wahyu Anugrah Gede Panji Satya Putra Gusti Ayu Dewi Utari . Gusti, Gusti Agung Krisna Yoga Mahaputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Dodi Andriawan I Gede Dody Andriawan . I Gede Pradnya Purnama_mahasiswa . I Gede Putu Banu Astawa I Gusti Ayu Purnamawati I Gusti Ngurah Komang Alvin Putrawan I KADEK JONH STIAWAN . I Komang Ariadiana Trisomantagani . I Komang Gede Wirayasa I Made Hongki Dwipayana . I Made Wiguna Pujiastawa . I Nina Rizky I Putu Arya Dirghayusa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Wahyu Mandala I WAYAN WIDIARTHA . Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Kade Yamunawati Ida Ayu Putu Wira Yanti Iin Ainayah . Irmayanti, I Gusti Ayu Kade Wika Kadek Ayu Monica Pastika Putri Kadek Ayu Widia Kadek Dwi Andika Kadek Indah Lestari Kadek Kartika Gita Wahyuni Kadek Liyana Dwi Pradnyani Raditya Kesawa, Angga Putra Ketut Deita Candra Prayoga Ketut Wisas Tedi Komang Aryadi Saputra LUH DE BUDIASIH . Luh Dian Andiani . Luh Madori Sekarsari Luh Melly Astari Luh Putriasih Luh Putu Ayu Eka Deviyanti . Luh Putu Emy Dewi Liana . Luh Putu Noviani . Luh Putu Windiani Luh Risa Denilla Suari Luh Sesar Oktaviani Luh Sri Nopi Yanti . Made Arie Wahyuni Made Aristia Prayudi Made Deva Aditya Fernanda MADE DWI ARIASA Made Hindi Made Wahyuni . mahandika, eka putra Mandala, I Putu Wahyu Mandala, I Putu Wahyu Marleni, Ni Made Setiari Martika Cahayani Meliana Triya Anggiani Meriantini, I Gusti Agung Minah Nurjanah . NENGAH WIWIK PARMINI . Ni Kadek Dwi Angesti Ni Kadek Eranita Sukma Dewi . Ni Kadek Kiki Kurniawati . Ni Kadek Sanchi Krisna Dewi Ni Kadek, Budastri Sapta Reni Ni Ketut Widiasih . Ni Komang Anggreni, Ni Komang NI LUH ARISMAYANI . Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Junia Purnami . Ni Made Ayu Sri Putri Artini Ni Made kamani Partari Ni Made Mira Sanita Ni Made Nuriasih Ni Made Puspa Dewi NI MADE PUSPA DEWI . Ni Made Setiari Marleni Ni Made Suci Ni Nengah Menuh Wahyunadi . Ni Nyoman Resmi Ni Pande Kadek Ayuniari . Ni Putu Divayanti Putri Cahyani Ni Putu Purnama Sari NI WAYAN ENI PRAMITA . Noni Zulaeha Nyoman Ari Surya Dharmawan Nyoman Ayu Wulan Trisna Dewi . Nyoman K. A. M. Putra, Nyoman K. A. M. Nyoman Sunarti Nyoman Trisna Herawati Pastika Putri, Kadek Ayu Monica Pratama, A.A. Ngurah Candra Pratiwi Putri Pratiwi Putri, Pratiwi Prawira, Kadek Adi Prawira Prayoga, Ketut Deita Candra Putri Artini, Ni Made Ayu Sri Putu Aditya Wira Artawan . Putu Ayu Lestari Putu Ayu Lestari PUTU CANDRA ARDIANA PUTRA . Putu Cornelia putu novita sari PUTU RISMAYANI . Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Putu Vita Dewi . Putu Widya Kusuma Dewi Putu Wila Astari Putu Yudi Gunawan . Putu Yunartha Pradnyana Putra Rizky, I Nina Sanita, Ni Made Mira Saputra, Komang Aryadi Sheila Hafizha, Adinda Sudiati, Luh Ning Dana Sunitha Devi Tedi, Ketut Wisas Tri Yuli Parwati . uzilifah, Uzlifah Uzlifah uzilifah Wahyuni, Kadek Kartika Gita Wedatara, I Gede Erda Widia, Kadek Ayu Winda, Ni Luh Windiani, Luh Putu Zulaeha, Noni